Oxides, hydroxides and peroxides, of strontium or barium
Oxides, hydroxides and peroxides of strontium or barium
HSN 2816 40 00 (Oxides, hydroxides and peroxides of strontium or barium) is subject to mandatory additional qualifier declarations in import documentation under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. This Chapter 28 inorganic-chemical overlay requires importers to furnish specified qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 28 qualifiers declaration from CBIC
- Import declaration to CBIC
- 1Ensure the bill of entry includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became mandatory with effect from 15 October 2023 and non-compliance renders the import declaration deficient at assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the exporter's commercial invoice and packing list are aligned with the qualifier particulars entered in the import declaration. Mismatches between the declared qualifiers and the accompanying documents are grounds for customs examination and potential detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating them as optional supplementary information rather than a condition of assessment. CBIC Circular 23/2023-Cus made these qualifiers compulsory from 15 October 2023; a declaration filed without compliant qualifier entries is subject to customs examination, hold, and demurrage accumulation until the deficiency is rectified.